BThe Arizona State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bDepartment Of Revenue1600 W. Monroe St.P.O. Box 29009Phoenix, AZ 85038-9009602-255-2060 Or 800-843-7196www.revenue.state.az.usWithholdingTaxArizona Requires That You Use Arizona Form A-4, Employees Arizona Withholding Percentage Election Instead Of A Federal W-4 Form For Arizona State Income Tax Withholding.Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Arizona Cafeteria Plans And 401(k)s Are Not Taxable For Income Tax Calculation And Are Not Taxable For Unemployment Purposes.There Is No Provision In Arizona Payroll Law Concerning Supplemental Wage Tax Rates.You May File Your Arizona State W-2s By Magnetic Media If You Choose To.bThe Arizona State Unemployment Insurance Agency Is:bDepartment Of Economic SecurityUnemployment Tax DivisionP.O. Box 6028SAT Code 911BPhoenix, AZ 85005602-248-9354www.de.state.az.uslinksesaindex.html The State Of Arizona Taxable Wage Base For Unemployment Purposes Is Wages Up To 7000.00. Meaning That Unemployment Tax Will Only Be Calculated On The First 7000.00 Of An Employees Wages Each Year. Arizona Magnetic Media Reporting Of Quarterly Wage Reporting Is Optional.Unemployment Records Must Be Retained In Arizona For A Minimum Period Of Four Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Arizona State Agency Charged With Enforcing The State Wage And Hour Laws Is:bLabor DepartmentP.O. Box 19070Phoenix, AZ 85005-9070602-542-4515www.ica.state.az.uslaborlabortop.htmThere Is No General Provision For Minimum Wage In The State Of Arizona.There Is Also No General Provision In Arizona State Law Covering Paying Overtime In A Non-FLSA Covered Employer. Arizona State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire And Rehire. The Employer Must Report The Federally Required Elements Of:ulliEmployees NameliliEmployees AddressliliEmployees Social Security NumberliliEmployers NameliliEmployers AddressliliEmployers Federal Employer Identification Number (EIN) LiulThis Information Must Be Reported Within 20 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Fax Or Electronically.There Is No Penalty For A Late Report In Arizona.The Arizona New Hire Reporting Agency Can Be Reached At 888-282-2064 602-340-0555 Or On The Web At Www.az-newhire.com .Arizona Does Not Allow Compulsory Direct Deposit. Arizona Requires The Following Information On An Employees Pay Stub:Earnings And Deductions If Employee Paid By Direct Deposit. Information.In Arizona Pay Frequency Is Semimonthly Within 16 Days Of Each Other; FLSA-exempt Employees Can Be Paid Monthly By Out Of State Employer.The Lag Time Between When The Services Are Performed And When The Employee Must Be Paid Is Five Days After The Pay Period (10 Days If Payroll System Is Out Of State); 16 Days For Exception Or Overtime Pay.Arizona Payroll Law Requires That Involuntarily Terminated Employees Must Be Paid Their Final Pay With In 3 Working Days And That Voluntarily Terminated Employees Must Be Paid Their Final Pay By The Next Regular Payday Or By Mail If Employee Requests It.Deceased Employees Wages Up To A Maximum Of 5000.00 Must Be Paid To The Surviving Spouse After An Affidavit Showing Employees Death And Status Of Surviving Spouse Is Tendered.Escheat Laws In Arizona Require That Unclaimed Wages Be Paid Over To The State After One Year. The Employer Is Further Required In Arizona To Keep A Record Of The Wages Abandoned And Turned Over To The State For A Period Of Five Years.There Is No Provision In Arizona Law Concerning Tip Credits Against State Minimum Wage.In The Arizona Payroll Law There Is No Provision Covering Required Rest Or Meal Periods.There Is No Provision In Arizona Law Concerning Record Retention Of Wage And Hour Records Therefor It Is Probably Wise To Follow FLSA Guidelines.bThe Arizona Agency Charged With Enforcing Child Support Orders And Laws Is:bDivision Of Child Support Enforcement3443 N. Central Ave., 4th Fl.Phoenix, AZ 85012602-252-4045www.de.state.az.uslinksdsceindex.htmlArizona Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? B14 Days After Receipt Of Order.libliWhen To Send Payment? BWithin 2 Days Of Payday.libliWhen To Send Termination Notice? BWithin 10 Days Of Termination.libliMax Administrative Fee? Bgreater Of 4 Per Mo. Or 1 Per Pay Period.libliWithholding Limits? B50 Of Disposable EarningslibulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.
